This
contains UNCERTIFIED COPY for information/reference. For authentic
copy, please refer to certified copy only. In case
of any mistake,
please bring it to our notice.
| LegalB's Resources |
South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue Laws Amendment Act, No.
45 of 2003
Long title
To amend the Transfer Duty Act, 1949, so as to further regulate the provisions relating to duty on conversion of share blocks to sectional titles and duty payable on cancellation of transactions; to provide for an exemption for conversion or renewal of certain mineral and mining rights and permits and further regulate other exemptions; to provide for additional powers to the Commissioner; to further regulate duty on sale of property to agents; to provide for additional duty for failure to perform any duties; and to provide that payment of duty is not suspended pending appeal; to amend the Estate Duty Act, 1955, so as to effect certain consequential amendments; to amend the Income Tax Act, 1962, so as to amend, insert and delete certain definitions; to further regulate the powers of the Commissioner; to further regulate the secrecy provisions; to further regulate the provisions relating to foreign tax credits; to provide relief where assets disposed of are replaced; to further regulate the provisions relating to income from foreign sources and foreign dividends; to further regulate the provisions relating to controlled foreign companies; to further regulate the exemption provisions; to amend the provisions relating to certain deductions and allowances; to provide for the ring-fencing of losses from certain trades; to further regulate the provisions relating to trading stock; to further regulate the provisions relating to the limitation of deductions; to further regulate the provisions relating to exchange items; to amend the provisions relating to insolvent estates; to further regulate the provisions relating to public benefit organisations and deductibility of donations to these organisations and government; to make provision for disposals of assets by non-resident persons; to further regulate provisions relating to payment of withholding tax on royalties; to further regulate the provisions relating to corporate restructuring; to grant a further exemption from donations tax; to further regulate the provisions relating to secondary tax on companies; to further regulate the provisions relating to submission of returns and assessment; to specifically provide for the registration of taxpayers; to provide for reporting of certain reportable arrangements; to further regulate the provisions relating to objections, appeals and dispute resolution; to provide that the Commissioner may prescribe a time on a date for payment of tax, penalties and interest; to further regulate the deduction of capital expenditure for farming; to provide that pensionable service of non-statutory force members purchased after 1 March 1998 in respect of periods of service accounted for before that date be dealt with as is the case with other public servants; to further regulate the penalties on failure to pay employees’ tax and personal liability in relation thereto; to further regulate the deduction of employees’ tax from directors’ remuneration; to further regulate the provisions relating to capital gains tax; to delete certain obsolete provisions and to effect certain consequential amendments; to amend the Customs and Excise Act, 1964, so as to insert certain definitions; top further regulate the powers of the Commissioner; to further regulate the provisions relating to secrecy; to insert provisions relating to degrouping; to make provision for the imposition of environmental levies; to make rules to enable the Commissioner to curtail the smuggling of cigarettes; to further regulate the provisions relating to internal appeals and alternative dispute resolution; to make provision for certain consequential changes arising from the introduction of the duty at source system; to make provision in the Act for customs controlled areas within Industrial Development Zones; to effect certain consequential amendments; to amend the Stamp Duties Act, 1968, so as to further regulate the period for record keeping; to further regulate the powers of the Commissioner; to further regulate the exemptions from duty; to effect certain consequential amendments and to delete references to obsolete provisions; to amend the Value-Added Tax Act, 1991, so as to amend and insert certain definitions; to provide for certain exemptions and zero-rating; to further regulate the circumstances where an input tax may be claimed; to prescribe further requirements for VAT invoices; to further regulate the provisions relating to assessments; to further regulate the provisions relating to objections and appeal and dispute resolution; to provide for the amendment of the Schedules in line with the Customs and Excise Act, 1964, to effect certain consequential amendments; to amend the Uncertificated Securities Tax Act, 1998, so as to amend and insert certain definitions; to further regulate the exemptions from tax; to effect consequential changes to the repeal of the Marketable Securities Tax Act, 1948; to further regulate the powers of the Commissioner; to effect certain consequential amendments; to make provision for the retention of records; to amend the Skills Development Levies Act, 1999, so as to further regulate the provisions relating to public benefit organisations; to provide for penalties for failure to pay levies; to amend the Taxation Laws Amendment Act, 2000, so as to further regulate certain exemptions of public benefit organisations and other entities; to amend the Second Revenue Laws Amendment Act, 2001, so as to insert provisions relating to Industrial Development Zones; to effect certain consequential amendments; to amend the Unemployment Insurance Contributions Act, 2002, so as to align it with the Unemployment Insurance Act, 2001; to amend the Taxation Laws Amendment Act, 2002, so as to repeal certain obsolete provisions; to amend the Revenue Laws Amendment Act, 2002, so as to insert a commencement date; and to delete obsolete provisions; to amend the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, so as to amend certain definitions; to make provision for application by beneficiaries; to further r regulate the tax relief in terms of the amnesty; and to extend the date for application; to repeal the Marketable Securities Tax Act, 1948, and certain regulations; to provide for transitional provisions relating to gold bullion and shares of companies acquired from funds transferred to the Republic; to provide for a short title and commencement date; and to provide for matters relating thereto.
Table of contents
Legislation Text Access Point
Long title
To amend the Transfer Duty Act, 1949, so as to further regulate the provisions relating to duty on conversion of share blocks to sectional titles and duty payable on cancellation of transactions; to provide for an exemption for conversion or renewal of certain mineral and mining rights and permits and further regulate other exemptions; to provide for additional powers to the Commissioner; to further regulate duty on sale of property to agents; to provide for additional duty for failure to perform any duties; and to provide that payment of duty is not suspended pending appeal; to amend the Estate Duty Act, 1955, so as to effect certain consequential amendments; to amend the Income Tax Act, 1962, so as to amend, insert and delete certain definitions; to further regulate the powers of the Commissioner; to further regulate the secrecy provisions; to further regulate the provisions relating to foreign tax credits; to provide relief where assets disposed of are replaced; to further regulate the provisions relating to income from foreign sources and foreign dividends; to further regulate the provisions relating to controlled foreign companies; to further regulate the exemption provisions; to amend the provisions relating to certain deductions and allowances; to provide for the ring-fencing of losses from certain trades; to further regulate the provisions relating to trading stock; to further regulate the provisions relating to the limitation of deductions; to further regulate the provisions relating to exchange items; to amend the provisions relating to insolvent estates; to further regulate the provisions relating to public benefit organisations and deductibility of donations to these organisations and government; to make provision for disposals of assets by non-resident persons; to further regulate provisions relating to payment of withholding tax on royalties; to further regulate the provisions relating to corporate restructuring; to grant a further exemption from donations tax; to further regulate the provisions relating to secondary tax on companies; to further regulate the provisions relating to submission of returns and assessment; to specifically provide for the registration of taxpayers; to provide for reporting of certain reportable arrangements; to further regulate the provisions relating to objections, appeals and dispute resolution; to provide that the Commissioner may prescribe a time on a date for payment of tax, penalties and interest; to further regulate the deduction of capital expenditure for farming; to provide that pensionable service of non-statutory force members purchased after 1 March 1998 in respect of periods of service accounted for before that date be dealt with as is the case with other public servants; to further regulate the penalties on failure to pay employees’ tax and personal liability in relation thereto; to further regulate the deduction of employees’ tax from directors’ remuneration; to further regulate the provisions relating to capital gains tax; to delete certain obsolete provisions and to effect certain consequential amendments; to amend the Customs and Excise Act, 1964, so as to insert certain definitions; top further regulate the powers of the Commissioner; to further regulate the provisions relating to secrecy; to insert provisions relating to degrouping; to make provision for the imposition of environmental levies; to make rules to enable the Commissioner to curtail the smuggling of cigarettes; to further regulate the provisions relating to internal appeals and alternative dispute resolution; to make provision for certain consequential changes arising from the introduction of the duty at source system; to make provision in the Act for customs controlled areas within Industrial Development Zones; to effect certain consequential amendments; to amend the Stamp Duties Act, 1968, so as to further regulate the period for record keeping; to further regulate the powers of the Commissioner; to further regulate the exemptions from duty; to effect certain consequential amendments and to delete references to obsolete provisions; to amend the Value-Added Tax Act, 1991, so as to amend and insert certain definitions; to provide for certain exemptions and zero-rating; to further regulate the circumstances where an input tax may be claimed; to prescribe further requirements for VAT invoices; to further regulate the provisions relating to assessments; to further regulate the provisions relating to objections and appeal and dispute resolution; to provide for the amendment of the Schedules in line with the Customs and Excise Act, 1964, to effect certain consequential amendments; to amend the Uncertificated Securities Tax Act, 1998, so as to amend and insert certain definitions; to further regulate the exemptions from tax; to effect consequential changes to the repeal of the Marketable Securities Tax Act, 1948; to further regulate the powers of the Commissioner; to effect certain consequential amendments; to make provision for the retention of records; to amend the Skills Development Levies Act, 1999, so as to further regulate the provisions relating to public benefit organisations; to provide for penalties for failure to pay levies; to amend the Taxation Laws Amendment Act, 2000, so as to further regulate certain exemptions of public benefit organisations and other entities; to amend the Second Revenue Laws Amendment Act, 2001, so as to insert provisions relating to Industrial Development Zones; to effect certain consequential amendments; to amend the Unemployment Insurance Contributions Act, 2002, so as to align it with the Unemployment Insurance Act, 2001; to amend the Taxation Laws Amendment Act, 2002, so as to repeal certain obsolete provisions; to amend the Revenue Laws Amendment Act, 2002, so as to insert a commencement date; and to delete obsolete provisions; to amend the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, so as to amend certain definitions; to make provision for application by beneficiaries; to further r regulate the tax relief in terms of the amnesty; and to extend the date for application; to repeal the Marketable Securities Tax Act, 1948, and certain regulations; to provide for transitional provisions relating to gold bullion and shares of companies acquired from funds transferred to the Republic; to provide for a short title and commencement date; and to provide for matters relating thereto.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act 40 of 1949 |
| 2. | Amendment of section 5 of Act 40 of 1949... |
| 3. | Amendment of section 9 of Act 40 of 1949... |
| 4. | Amendment of section 11A of Act 40 of 1949... |
| 5. | Insertion of sections 13A, 13B and 13C in Act 40 of 1949 |
| 6. | Amendment of section 16 of Act 40 of 1949 |
| 7. | Insertion of section 17A in Act 40 of 1949 |
| 8. | Amendment of section 18 of Act 40 of 1949... |
| 9. | Insertion of section 20B in Act 40 of 1949 |
| 10. | Amendment of section 8A of Act 45 of 1955... |
| 11. | Amendment of section 24 of Act 45 of 1955... |
| 12. | Amendment of section 1 of Act 58 of 1962... |
| 13. | Amendment of section 3 of Act 58 of 1962... |
| 14. | Amendment of section 4 of Act 58 of 1962... |
| 15. | Amendment of section 5 of Act 58 of 1962... |
| 16. | Amendment of section 6quat of Act 58 of 1962... |
| 17. | Amendment of section 7 of Act 58 of 1962... |
| 18. | Amendment of section 8 of Act 58 of 1962... |
| 19. | Amendment of section 8E of Act 58 of 1962... |
| 20. | Amendment of section 9 of Act 58 of 1962... |
| 21. | Amendment of section 9B of Act 58 of 1962... |
| 22. | Amendment of section 9D of Act 58 of 1962... |
| 23. | Repeal of section 9E of Act 58 of 1962... |
| 24. | Repeal of section 9F of Act 58 of 1962... |
| 25. | Amendment of section 9G of Act 58 of 1962... |
| 26. | Amendment of section 10 of Act 58 of 1862... |
| 27. | Amendment of section 11 of Act 58 of 1962... |
| 28. | Insertion of section 11A in Act 58 of 1962 |
| 29. | Insertion of section 11B in Act 58 of 1962 |
| 30. | Amendment of section 12C of Act 58 of 1962... |
| 31. | Amendment of section 12E of Act 58 of 1962... |
| 32. | Amendment of section 12H of Act 58 of 1962... |
| 33. | Insertion of section 13quat in Act 58 of 1962 |
| 34. | Amendment of section 18A of Act 58 of 1962... |
| 35. | Amendment of section 20 of Act 58 off 1962... |
| 36. | Insertion of section 20A in Act 58 of 1962 |
| 37. | Amendment of section 22 of Act 58 of 1962... |
| 38. | Amendment of section 23 of Act 58 of 1962... |
| 39. | Amendment of section 23B of Act 58 of 1962... |
| 40. | Amendment of section 23F of Act 58 of 1962... |
| 41. | Amendment of section 24G of Act 58 of 1962... |
| 42. | Amendment of section 24I of Act 58 of 1962... |
| 43. | Substitution of section 25C of Act 58 of 1962... |
| 44. | Substitution of section 25D of Act 58 of 1962... |
| 45. | Amendment of section 30 of Act 58 of 1962... |
| 46. | Amendment of section 31 of Act 58 of 1962... |
| 47. | Insertion of section 31A in Act 58 of 1962 |
| 48. | Amendment of section 35 of Act 58 of 1962... |
| 49. | Amendment of section 41 of Act 58 of 1962... |
| 50. | Amendment of section 42 of Act 58 of 1962... |
| 51. | Amendment of section 43 of Act 58 of 1962... |
| 52. | Amendment of section 44 of Act 58 of 1962... |
| 53. | Amendment of section 45 of Act 58 of 1962... |
| 54. | Amendment of section 46 of Act 58 of 1962... |
| 55.. | Amendment of section 47 of Act 58 of 1962... |
| 56. | Amendment of section 56 of Act 58 of 1962... |
| 57. | Amendment of section 61 of Act 58 of 1962... |
| 58. | Amendment of section 64B of Act 58 of 1962... |
| 59. | Amendment of section 64C of Act 58 of 1962... |
| 60. | Substitution of section 65 of Act 58 of 1962 |
| 61. | Amendment of section 66 of Act 58 of 1962... |
| 62. | Insertion of section 67 in Act 58 of 1962 |
| 63. | Amendment of section 70 of Act 58 of 1962... |
| 64. | Amendment of section 70B of Act 58 of 1962... |
| 65. | Substitution of section 72A of Act 58 of 1962... |
| 66. | Amendment of section 73A of Act 58 of 1962... |
| 67. | Amendment of section 74 of Act 58 of 1962... |
| 68. | Amendment of section 75 of Act 58 of 1962... |
| 69. | Insertion of section 76A of Act 58 of 1962... |
| 70. | Amendment of section 79B of Act 58 of 1962... |
| 71. | Amendment of section 81 of Act 58 of 1962... |
| 72. | Amendment of section 83 of Act 58 of 1962... |
| 73. | Amendment of section 83A of Act 58 of 1962... |
| 74. | Insertion of Part IIIA in Chapter 111 of Act 58 of 1962 |
| 75. | Substitution of section 89sex of Act 58 of 1962 |
| 76. | Amendment of section 106 of Act 58 of 1962... |
| 77. | Repeal of section 107B of Act 58 of 1962 |
| 78. | Amendment of paragraph 1 of First Schedule to Act 58 of 1962... |
| 79. | Amendment of paragraph 8 of First Schedule to Act 58 of 1962... |
| 80. | Amendment of paragraph 12 of First Schedule to Act 58 of 1962 |
| 81. | Amendment of paragraph 19 of First Schedule to Act 58 of 1962... |
| 82. | Amendment of paragraph 1 of Second Schedule to Act 58 of 1962 |
| 83. | Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962 |
| 84. | Substitution of paragraph 11 of Fourth Schedule to Act 58 of 1962... |
| 85. | Amendment of paragraph 11C of Fourth Schedule to Act 58 of 1962... |
| 86. | Amendment of paragraph 16 of Fourth Schedule to Act 58 of 1962 |
| 87. | Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 88. | Amendment of paragraph 20A of Fourth Schedule to Act 58 of 1962... |
| 89. | Amendment of paragraph 21 of Fourth Schedule to Act 58 of 1962... |
| 90. | Amendment of paragraph 1 of Eighth Schedule to Act 58 of 1962... |
| 91. | Amendment of paragraph 2 of the Eighth Schedule to Act 58 of 1962... |
| 92. | Amendment of paragraph 13 of the Eighth Schedule of Act 58 of 1962... |
| 93. | Amendment of paragraph 12 of Eighth Schedule to Act 58 of 1962... |
| 94. | Amendment of paragraph 19 of Eighth Schedule to Act 58 of 1962... |
| 95. | Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962... |
| 96. | Insertion of paragraph 20A of Eighth Schedule to Act 58 of 1962 |
| 97. | Amendment of paragraph 27 of Eighth Schedule to Act 58 of 1962... |
| 98. | Amendment of paragraph 30 of Eighth Schedule to Act 58 of 1962... |
| 99. | Substitution of paragraph 33 of the Eighth Schedule to Act 58 of 1962.. |
| 100. | Amendment of paragraph 39 of Eighth Schedule to Act 58 of 1962... |
| 101. | Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962... |
| 102. | Amendment of paragraph 55 of the Eighth Schedule to Act 58 of 1962... |
| 103. | Substitution of paragraph 62 of Eighth Schedule to Act 58 of 1962... |
| 104. | Substitution of paragraph 63 of Eighth Schedule to Act 58 of 1962... |
| 105. | Insertion of paragraph 64B in Eighth Schedule to Act 58 of 1962 |
| 106. | Substitution for paragraph 65 of Eighth Schedule to Act 58 of 1962... |
| 107. | Substitution for paragraph 66 of Eighth Schedule to Act 58 of 1962... |
| 108. | Amendment of paragraph 67 of Eighth Schedule to Act 58 of 1962... |
| 109. | Amendment of paragraph 67A of Eighth Schedule to Act 58 of 1962 |
| 110. | Insertion of paragraph 67B of Eighth Schedule to Act 58 of 1962 |
| 111. | Insertion of paragraph 67C of Eighth Schedule to Act 58 of 1962 |
| 112. | Amendment of paragraph 72 of the Eighth Schedule to Act 58 of 1962... |
| 113. | Amendment of paragraph 74 of Eighth Schedule to Act 58 of 1962... |
| 114. | Amendment of paragraph 75 of Eighth Schedule to Act 58 of 1962... |
| 115. | Amendment of paragraph 76 of Eighth Schedule to Act 58 of 1962 |
| 116. | Amendment of paragraph 78 of the Eighth Schedule to Act 58 of 362... |
| 117. | Amendment of paragraph 84 of Eighth Schedule to Act 58 of 1962... |
| 118. | Amendment of paragraph 86 of Eighth Schedule to Act 58 of 1962... |
| 119. | Amendment of paragraph 88 of Eighth Schedule to Act 58 of 1962... |
| 120. | Amendment of paragraph 92 of Eighth Schedule to Act 58 of 1962... |
| 121. | Amendment of paragraph 93 of Eighth Schedule to Act 58 of 1962... |
| 122. | Substitution of paragraph 94 of Eighth Schedule to Act 58 of 1962... |
| 123. | Amendment of paragraph 96 of Eighth Schedule to Act 58 of 1962... |
| 124. | Amendment of paragraph 1 of Part I of Ninth Schedule to Act 58 of 1962 |
| 125. | Amendment of paragraph 3 of Part I of Ninth Schedule to Act 58 of 1962... |
| 126. | Amendment of paragraph 11 of Part I of Ninth Schedule to Act 58 of 1962... |
| 127. | Amendment of paragraph 11 of Part I of Ninth Schedule to Act 58 of 1962... |
| 128. | Amendment of paragraph 2 of Part II of Ninth Schedule to Act 58 of 1962... |
| 129. | Amendment of paragraph 3 of Part II of Ninth Schedule to Act 58 of 1962... |
| 130. | Addition of paragraph 5 to Part II of Ninth Schedule to Act 58 of 1962... |
| 131. | Amendment of section 1 of Act 91 of 1964... |
| 132. | Amendment of section 3 of Act 91 of 1964... |
| 133. | Amendment of section 4 of Act 91 of 1964... |
| 134. | Amendment of section 6 of Act 91 of 1964... |
| 135. | Amendment of section 35A of Act 91 of 1964... |
| 136. | Amendment of section 44 of Act 91 of 1964... |
| 137. | Amendment of section 46 of Act 91 of 1964... |
| 138. | Amendment of section 47 of Act 91 of 1964 |
| 139. | Insertion of Chapter VA in Act 91 of 1964 |
| 140. | Amendment of section 48 of Act 91 of 1964... |
| 141. | Substitution of section 54 of Act 91 of 1964... |
| 142. | Substitution of section 57A of Act 91 of 1964... |
| 143. | Insertion of section 64G in Act 91 of 1964 |
| 144. | Amendment of section 65 of Act 91 of 1964 |
| 145. | Amendment of section 69 of Act 91 of 1964... |
| 146. | Amendment of section 75 of Act 91 of 1964... |
| 147. | Insertion of Chapter XA in Act 91 of 1964 |
| 148. | Amendment of section 80 of Act 91 of 1964... |
| 149. | Amendment of section 89 of Act 91 of 1964 |
| 150. | Substitution of section 93 of Act 91 of 1964... |
| 151. | Repeal of section 93A of Act 91 of 1964 |
| 152. | Amendment of section 101 of Act 91 of 1964... |
| 153. | Amendment of section 101A of Act 91 of 1964... |
| 154. | Insertion of sections 114A and 114B in Act 91 of 1964 |
| 155.. | Substitution of Part 3 of Schedule No. 1 to Act 91 of 1964 |
| 156. | Amendment of section 7 of Act 77 of 1968... |
| 157. | Amendment of section 23 of Act 77 of 1968... |
| 158. | Insertion of section 30A in Act 77 of 1968 |
| 159. | Amendment of section 31 of Act 77 of 1968... |
| 160. | Amendment of section 32B of Act 77 of 1968 |
| 161. | Amendment of Item 7 of Schedule 1 to Act 77 of 1968... |
| 162. | Amendment of item 13 of Schedule 1 to Act 77 of 1968... |
| 163. | Amendment of Item 15 of Schedule 1 to Act 77 of 1968... |
| 164. | Amendment of section 1 of Act 89 of 1991... |
| 165. | [...repealed - was entitled “Amendment of section 7 of Act 89 of 1991”] |
| 166. | Amendment of section 8 of Act 89 of 1991... |
| 167. | Amendment of section 9 of Act 89 of 1991... |
| 168. | Amendment of section 9 of Act 89 of 1991... |
| 169. | Amendment of section 11 of Act 89 of 1991... |
| 170. | Amendment of section 13 of Act 89 of 1991... |
| 171. | Amendment of section 14 of Act 89 of 1991 |
| 172. | Amendment of section 16 of Act 89 of 1991... |
| 173. | Amendment of section 17 of Act 89 of 1991... |
| 174. | Amendment of section 18 of Act 89 of 1991... |
| 175. | Amendment of section 20 of Act 89 of 1991... |
| 176. | Amendment of section 21 of Act 89 of 1991... |
| 177. | Amendment of section 22 of Act 89 of 1991... |
| 178. | Amendment of section 23 of Act 89 of 1991... |
| 179. | Amendment of section 28 of Act 89 of 1991... |
| 180. | Amendment of section 31 of Act 89 of 1991... |
| 181. | Insertion of sections 31A and 31B in Act 89 of 1991 |
| 182. | Amendment of section 32 of Act 89 of 1991... |
| 183. | Amendment of section 33 of Act 89 of 1991 |
| 184. | Amendment of section 39 of Act 89 of 1991... |
| 185. | Amendment of section 46 of Act 89 of 1991 |
| 186. | Amendment of section 48 of Act 89 of 1991 |
| 187. | Amendment of section 57 of Act 89 of 1991... |
| 188. | Amendment of section 74 of Act 89 of 1991 |
| 189. | Amendment of Schedule 1 to Act 89 of 1991... |
| 190. | Amendment of section 1 of Act 31 of 1998 |
| 191. | Amendment of section 6 of Act 31 of 1998... |
| 192. | Insertion of section 11A in Act 31 of 1998 |
| 193. | Amendment of section 13 of Act 31 of 1998... |
| 194. | Insertion of section 14A in Act 31 of 1998 |
| 195. | Amendment of section 17A of Act 31 of 1998 |
| 196. | Amendment of section 4 of Act 9 of 1999... |
| 197. | Amendment of section 12 of Act 9 of 1999... |
| 198. | Amendment of section 21 of Act 30 of 2000... |
| 199. | Amendment of section 113 of Act 60 of 2001... |
| 200. | Amendment of section 116 of Act 60 of 2001... |
| 201. | Repeal of sections 117 and 118 of Act 60 of 2001 |
| 202. | Amendment of section 121 of Act 60 of 2001 |
| 203. | Repeal of section 125 of Act 60 of 2001 |
| 204. | Repeal of section 135 of Act 60 of 2001 |
| 205. | Repeal of section 137 of Act 60 of 2001... |
| 206. | Amendment of section 190 of Act 60 of 2001 |
| 207. | Amendment of section 1 of Act 4 of 2002 |
| 208. | Amendment of section 4 of Act 4 of 2002 |
| 209. | Amendment of section 7 of Act 4 of 2002 |
| 210. | Repeal of section 73 of Act 30 of 2002 |
| 211. | Repeal of section 76 of Act 30 of 2002 |
| 212. | Amendment of section 14 of Act 74 of 2002 |
| 213. | Amendment of section 33 of Act 74 of 2002 |
| 214. | Amendment of section 34 of Act 74 of 2002 |
| 215. | Amendment of section 36 of Act 74 of 2002 |
| 216. | Amendment of section 113 of Act 74 of 2002 |
| 217. | Amendment of section 122 of Act 74 of 2002 |
| 218. | Repeal of section 128 of Act 74 of 2002 |
| 219. | Amendment of section 1 of Act 12 of 2003 |
| 220. | Amendment of section 4 of Act 12 of 2003 |
| 221. | Substitution of section 5 of Act 12 of 2003 |
| 222. | Amendment of section 10 of Act 12 of 2003 |
| 223. | Amendment of section 17 of Act 12 of 2003 |
| 224. | Repeal of Act and withdrawal of regulations |
| 225. | Transitional provisions relating to gold bullion and shares of companies acquired from funds transferred to Republic |
| 226. | Short title and commencement |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 2003_045_000_20031222 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2004_016_000_20040727 | N/A | REQ.INFO | LINK |
| As amended by Act 2004_032_000_20050124 | N/A | REQ.INFO | LINK |
| As amended by Act 2005_031_000_20060201 | N/A | REQ.INFO | LINK |
| As amended by Act 2006_020_000_20070207 | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.